("ANNOUNCEMENT") (国家税务总局关于明确跨地区经营企业所得税汇总纳税分支机构年度纳税申报有关事项的公告), ISSUED BY SAT

The Announcement specified that divisions of enterprises subject to consolidated payment of enterprises income tax on trans-regional operations must temporarily use the "Tax Return Form of the People's Republic of China for Monthly (Quarterly) Pre-Payment of Enterprise Income Tax (Category A)" as specified in the Announcement of the State Administration of Taxation on Issuing the Tax Return Form of the People's Republic of China for Monthly (Quarterly) Pre-Payment of Enterprise Income Tax and Other Forms (Announcement [2011] No.64 of the State Administration of Taxation) for the 2013 tax return and for subsequent years.

When supplementing (or applying for a refund of) the yearly income tax, the divisions must also submit the "Distribution Form of the People's Republic of China for Divisions Subject to Consolidated Payment of Enterprises Income Tax."

Date of issue: August 2, 2013. Effective date: August 2, 2013.